S 295-485A repealed by No 81 of 2016, s 3 and Sch 9 item 4, effective 1 January 2017 and applicable in relation to a lump sum that is:
(a) paid because of the death of a person that occurred on or after 1 July 2017; or
(b) paid on or after 1 July 2019.
Note: For paragraph (b), it does not matter when the person, in relation to whom the lump sum is payable, died.
S 295-485A formerly read:
SECTION 295-485A Meaning of
spouse
and
child
for 2008-2009 income year
295-485A(1)
This section applies only for the 2008-2009 income year.
295-485A(2)
For the purposes of section 295-485 of the
Income Tax Assessment Act 1997
, paragraph 295-485(1)(a) of that Act applies as if:
(a)
the reference to a spouse or former spouse of the deceased were a reference to:
(i)
a spouse of the deceased within the meaning of the
Superannuation Industry (Supervision) Act 1993
as in force immediately after the commencement of Schedule 4 to the
Same-Sex Relationships (Equal Treatment in Commonwealth Laws
-
Superannuation) Act 2008
; or
(ii)
an individual who was formerly such a spouse; and
(b)
the reference to a child of the deceased were a reference to a child of the deceased within the meaning of the
Superannuation Industry (Supervision) Act 1993
as in force immediately after the commencement of Schedule 4 to the
Same-Sex Relationships (Equal Treatment in Commonwealth Laws
-
Superannuation) Act 2008
.
S 295-485A inserted by No 134 of 2008, s 3 and Sch 4 item 18, effective 1 July 2008.
View history note
Hide history note